Central Heating Supply Not Exempt from VAT, Tax Authority Confirms

• The Director of the National Tax Information (KIS) stated that the supply of heating to municipal premises is not exempt from VAT.
• The supply of heat is not considered inseparably linked to the rental of residential premises.
• Heating costs calculated based on actual consumption must include the appropriate VAT rate.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---